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U.S. Court of Appeals for the Second Circuit, 1944

Commissioner v. Estate Smith

Commissioner v. Estate Smith
U.S. Court of Appeals for the Second Circuit · Decided March 21, 1944 · Hand, Swan
141 F.2d 494; 33 A.F.T.R. (P-H) 51; 1944 U.S. App. LEXIS 3711 (Federal Reporter, Second Series)

Commissioner v. Estate Smith

Opinion of the Court

PER CURIAM.

Affirmed on authority of United States v. Merriam, 263 U.S. 179, 44 S.Ct. 69, 68 L.Ed. 240, 29 A.L.R. 1547; and Bank of New York v. Helvering, 2 Cir., 132 F.2d 773.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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